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  • ÎMM: contabilizarea și regimul fiscal al creanțelor expirate recuperate
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iconÎMM: contabilizarea și regimul fiscal al creanțelor expirate recuperate

Întreprinderea neplătitoare de TVA este subiect al impunerii cu regimul de impozitare conform capitolului 71 al Titlului II din CF. Ținând cont de modificările operate începând cu anul 2020, va include entitatea în obiectul impunerii cu 4% creanțele expirate recuperate?
 
Agenții economici subiecți ai sectorului ÎMM urmează să determine obiectul impunerii prin aplicarea contabilității de angajamente. Conform art. 542 din CF, obiect al impunerii pentru aceștia este

Diana Rusu

Diana Rusu

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The date of publishing:

20 September /2021 08:00

Catalogul tematic

Contabilitate | Noutăți | Administrare fiscală

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